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The Implications of Social Security for International Assignments

Although social security obligations can be one of the most significant contributions that employers will pay if they decide to send an employee on an international assignment, social security may also be one of the most overlooked aspects of the compensation package. The major social security issues that concern both employer and the employee going abroad are the following:

• Whether contributions to social security plans will be required in the home country, host country, or both. 
• Whether the international assignment will result in the employee losing any benefit entitlements.

If the assignee is required to contribute toward social security in more than one country or must contribute a larger amount overall than if he or she had stayed in the home country, the employer will need to consider whether to cover these additional costs on behalf of the employee. Going beyond the contribution dilemma, the employer will also have to determine how to deal with the situation should the expatriate stand to lose any benefit entitlements as a result of the international assignment.

Although these considerations are challenging for the employer, it is important to realize that a number of multi-lateral agreements (EU regulation 883/2004, Iberoamerican Organization Social Security Agreement, etc.) or bilateral totalization agreements (social security treaties between two countries) currently exist to help address concerns related to contributions and benefit entitlements – thereby making the employer’s task easier. This article will look at the extent and impact of such agreements in a selection of countries, as well as the potential social security costs associated with sending an employee on a temporary international assignment.

What Contributions Are Required?

A number of factors determine the type of social security contributions that must be made by the employer and employee, as well as the respective monetary consequences. (Chart 1 below illustrates some examples of differing rates for sample income levels.)

The rates and ceiling (or cap amounts) for social security differ by country. The chart provides the contribution amounts for both employees and employers, the amounts as a percentage of the gross salary and the marginal rate for social security for a range of gross salaries. (Note: the marginal rate is the rate applicable on the next dollar earned on top of the gross income stated.)

The amounts given are the obligatory contributions for Married individuals with two children. Besides the obligatory contributions, there may be extra contributions based on the company, industry, and/or level of risk. The sample rates are not company- or industry-specific. With regards to contributions that are related to the level of risk, we have applied the rates that are applicable to white-collar workers.

Chart 1: Home-Country Social Security Contribution Rates for Selected Countries for 2014

In situations where no totalization agreement exists between the two countries, there may be extra costs for the employer. These additional costs are:

• Mandatory employer-paid contributions to the host-country social security program. 
• Reimbursement to the employee compensating for any extra expenditure incurred on social contributions as a result of the international assignment.

The latter point refers to multinational organizations that equalize – that is, minimize any financial gain or loss by the expatriate due to the unique consequences of an international assignment – on social security, thereby having an additional financial burden if they meet the employee’s host-country social security obligation as part of their expatriate policy. In addition, host-country tax law may deem such a payment by the employer as taxable compensation to the assignee – further increasing the overall monetary burden on the company.

How Totalization Agreements Work

Although social security agreements vary in coverage, depending on the agreed-upon terms and conditions set down by the two contracting signatories, their intent is similar. The primary purpose of such an agreement is to eliminate dual social security contributions, which occur when an employee from one country works in another country and is required to pay social security contributions to both countries on the same earnings.

Each totalization agreement includes an exception for international employees. Under this exception, a person who is temporarily transferred to work for the same employer in another county remains covered only by the country form which he or she has been sent. Both employee and employer continue to pay contributions to the home social security system.

Employees who are exempt from host social security contributions under a totalization agreement must document their exemption by obtaining a certificate of coverage form the country that will continue to cover them.

Example : A US employee sent on temporary assignment to the United Kingdom would need a certificate of coverage issued by the US Social Security Administration to prove his or her exemption from UK Social Security contributions. Conversely, a UK-based employee working temporarily in the United States would need a certificate of coverage from the UK authorities as evidence of exemption from US Social Security contributions.

The term “totalization” defines the second purpose of the agreement. The ultimate goal is to have an employee’s social security benefits – whether paid in a home or foreign country – totalized (or, summed), so that the employee can collect these monies, when eligible, from only one government. If individuals are required to contribute to social security programs outside their home countries, they will be eligible to collect these benefits if they meet certain specifications set forth by the host government.

Example : US agreements allow the US Social Security Administration to totalize US and foreign coverage credits only if the employee has earned at least six quarters of US coverage. (“Quarter” refers to work credits, whereby, for 2014, one credit is earned for each USD 1,200 of earnings, up to the maximum of four credits per year.) Similarly, a person may need a minimum amount of coverage under the foreign country’s system in order to have US coverage counted toward meeting the foreign benefit eligibility requirements.

The main requirement for collecting social security benefits upon retirement is contribution to a plan. In some cases, to collect retirement benefits, it is necessary for the employee to have contributed to the social security program and to have worked in that country for a specified amount of time.

Example : In the United States, in order to be eligible to collect retirement benefits from the Social Security Administration, an individual born in 1929 or later must earn 40 credits, with at least 6 of those earned in the United States. Those born prior to 1929 require fewer credits.

If an employee is ineligible to claim benefits in either the home or host country because of a failure to meet the time specifications, an existing totalization agreement between the two countries may provide a solution. The agreement permits the employee to totalize the time spent between the two locations and collect the social security benefits from one of the countries, assuming a minimum amount is met in either country or both. As an example, in the United States, if the combined credits in the two countries enable the employee to meet the eligibility requirements, a partial benefit can be paid, based on the proportion of the individual’s total career completed in the paying country.

The dual purposes of totalization agreements are met in different ways in different agreements and make it essential to understand the concept and specifications of each individual home-host covenant. Many totalization agreements follow the same general pattern of contribution and time requirements. Below is a description of the types of agreements entered into by selected countries.

United States Agreements

According to the US Social Security Administration, “The aim of all US totalization agreements is to eliminate dual Social Security coverage and taxation while maintaining the coverage of as many workers as possible under the system of the country where they are likely to have the greatest attachment, both while working and after retirement. Each agreement seeks to achieve this goal through a set of objective rules.”

These objective rules include the following, which may not be applicable to every agreement entered into by the United States:

• Territoriality – International assignees are covered by the laws of the country in which they are working, rather than by both countries. 
• Detached Workers – This rule exempts the territoriality rule where an international assignment’s duration is less than five years; the employee and the employer only pay contributions to the US Social Security system. A certificate of coverage should be requested from the US Social Security Administration. 
• Self-employment – Self-employed workers are generally covered by the country of their residence.

At present, the United States has totalization agreements with the following countries:

Australia, Austria, Belgium, Canada, Chile, Czech Republic, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Japan, Lithuania, Luxembourg, Netherlands, Norway, Poland, Portugal, Quebec, Slovak Republic, South Korea, Spain, Sweden, Switzerland, and United Kingdom.

On 29 June, 2004, the US-Mexico Social Security Agreement was signed. The agreement must be submitted to the US Congress and Mexico Senate for review, thus the agreement is not currently in force (as of December 2014).

United Kingdom Agreements

Under UK regulations, individuals and their contribution requirements fall into the following three categories:

• Employees of the European Economic Area (EEA) – that is, all European Union (EU) countries, plus Iceland, Liechtenstein, Norway – and also Switzerland – are normally only responsible for contributing to the country in which they work, unless they follow the exception to this rule. The exception allows the employee to contribute to the home-country system for the first 24 months of the international assignment. For assignments longer than 24 months, subject to further conditions, the period can be extended to a total of five years. A form, A1, should be obtained with the home country social security authority, providing exemption from payment of National Insurance in the UK. 
• Employees of non-EEA countries are responsible for contributions according to the specific treaty between their country and the United Kingdom. Although these agreements vary by country, they generally permit the individuals to contribute to their home-country social security program, not to the host-country program, for an international assignment that ranges from one to five years, depending on the country. 
• Employees of countries in which no totalization agreement exists are responsible for contributions to both their home-country and UK plans. However, if certain requirements are met, depending on individual circumstances, the employee may waive the first 52 weeks of required contributions.

At present, the United Kingdom has totalization agreements with the following countries:

Barbados, Bermuda, Bosnia-Herzegovina, Canada, Gibraltar, Guernsey, Iceland, Isle of Man, Israel, Jamaica, Japan, Jersey, Macedonia, Mauritius, New Zealand, Norway, Philippines, Serbia and Montenegro, South Korea, Turkey, and the United States.

For all EU member states, the European rules are applicable, so if bilateral agreements are in place, they are not mentioned here.

European Union Member Countries

The European Community (EC) provisions on social security do not replace the different national social security systems by a single European system. To do so would be impossible due to the wide divergence in the standards of living and social security systems among the member states. What they do, however, according to the European Commission, is the following:

“Instead of harmonizing the national Social Security systems, the Community provisions on Social Security provide for a simple coordination of these systems… In other words, every Member State is free to decide who is to be insured under its legislation; which benefits are granted and under what conditions; how these benefits are calculated and how many contributions should be paid. The Community provisions establish common rules and principles which have to be observed by all national authorities, Social Security institutions, courts and tribunals when applying national laws. By doing so, they ensure that the application of the different national legislations does not adversely affect persons exercising their right to move and to stay within the European Union and the European Economic Area.”

The provisions offer solutions to a variety of problematic situations, such as the following:

• In some member states, social security insurance is based on residence; in others, only persons engaged in a professional activity (and their families) are eligible for insurance. Under country law, benefit entitlement is often conditional upon the completion of certain periods of insurance, employment, or residence. In addition, benefits are paid in many cases only to those residing within the member state; in other cases, the benefit amount is reduced if a person lives abroad.

Whenever several states are involved, the EC provisions on social security determine which country has to pay benefits and which national legislation applies. The basic principles are simple:

• An individual is subject to the laws of only one member state at a time. This principle applies to all employed and self-employed persons covered by the EC provisions, regardless of the number of states in which the individual conducts professional activity. There is, however, one small exception: A person simultaneously employed in one member state and self-employed in another may, in exceptional cases, be insured in both states. Employed and self-employed persons are insured in the country where they are engaged in professional activity. This coverage applies even if they live in another country or their companies or employers are situated in another member state. If an individual is temporarily sent to another country to work for a period no longer than 24 months, the individual will remain insured under the “old” country even while posted in a “new” country. For assignments longer than 24 months, there is the possibility to opt for an Article 16 procedure. Article 16 agreements require the consent of the institutions of both member states involved and can only be used in the interest of a person or category of persons.

Where an employee is to be posted to another member state, a so-called attestation A1 (formerly E-101 certificate) should be applied for in the Member State where the social security will be prolonged. In the host state, the A1 will waive any social security contributions.

Since 1 January 2011, Regulation (EU) No 1231/2010 extends modernized coordination to nationals of non-EU countries (third-country nationals) legally resident in the EU and in a cross-border situation. Their family members and survivors are also covered if they are in the EU. It does not apply to Denmark or the United Kingdom.

The EU countries are:

Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, and the United Kingdom,.

The European Economic Area (EEA):

The EEA includes EU countries and also Iceland, Liechtenstein, and Norway. It allows them to be part of the EU’s single market.

Switzerland is neither an EU or EEA member but is part of the single market - this means Swiss nationals have the same rights to live and work in the EU/EEA.

Canadian Agreements

Canada has international social security agreements with more than 50 countries that offer comparable pension programs. These agreements are intended to:

• Eliminate cases where workers might have to contribute to the social security system of the other country for the same work as well as to ensure that their coverage under the Canada Pension Plan will not be interrupted. 
• Coordinate the pension programs of two countries where a person has lived or worked. If a person has lived or worked in another country, the person may be eligible for social security benefits, either from that country or from Canada.

For an employee, an employer, or a self-employed worker to contribute only to the Canada Pension Plan and be exempt from contributing to the pension plan of the other country, that employee, employer, or self-employed worker must have a certificate of coverage from the Canada Revenue Agency. A certificate of coverage is used to inform the other country that the worker is covered under the Canada Pension Plan.

The agreements cover a time span from two to five years, depending on the host country, and require at least one valid contribution in Canada for an individual to be able to collect benefits in Canada.

At present, Canada has totalization agreements with the following countries:

Antigua and Barbuda, Australia, Austria, Barbados, Belgium, Brazil, Bulgaria, Chile, Croatia, Cyprus, Czech Republic, Denmark, Dominica, Estonia, Finland, France, Germany, Greece, Grenada, Guernsey, Hungary, Iceland, Ireland, Israel, Italy, Jamaica, Japan, Jersey, Latvia, Lithuania, Luxembourg, Macedonia, Malta, Mexico, Morocco, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Romania, Saint Lucia, Saint Vincent & the Grenadines, Serbia, Slovak Republic, Slovenia, South Korea, Spain, St. Kitts and Nevis, Sweden, Switzerland, Trinidad & Tobago, Turkey, United Kingdom, United States, and Uruguay.

The following lists reflect existing totalization agreements for other select nations.

At present, Brazil has totalization agreements with the following entities:

Belgium, Canada, Cape Verde, Chile, France, Germany, Greece, Iberoamerican Organization Social Security Agreement, Italy, Japan, Luxembourg, Mercosur Social Security Agreement, Portugal, and Spain.

Note: Countries part of the Iberoamerican Organization are: Andorra, Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Portugal, Spain, Uruguay, and Venezuela.

***Mercosur countries are: Argentina, Brazil, Paraguay, and Uruguay.

** Spain and Portugal are covered by both a bilateral agreement and by the Iberoamerican Organization Social Security Treaty.

At present, France has totalization agreements with the following countries:

Algeria, Andorra, Argentina, Benin, Bosnia-Herzegovina, Cameroon, Canada, Cape Verde, Chad, Chile, Congo, Egypt, French Polynesia, Gabon, Guernsey, India, Iran, Iraq, Israel, Ivory Coast, Japan, Jersey, Jordan, Lebanon, Macedonia, Madagascar, Mali, Mauritania, Mayotte, Monaco, Montenegro, Morocco, New Caledonia, Niger, Philippines, Quebec, San Marino, Senegal, Serbia, South Korea, Switzerland, Togo, Tunisia, Turkey, USA, Uruguay, Venezuela, and Vietnam.

(Note: Students only are covered by the agreement with Vietnam).

For all EU member states, European rules are applicable, so bilateral agreements in place are not included here.

At present, Germany has totalization agreements with the following countries:

Australia, Bosnia-Herzegovina, Brazil, Canada, Chile, China, India, Israel, Japan, Macedonia, Morocco, Quebec, Serbia and Montenegro, South Korea, Switzerland, Tunisia, Turkey, and the United States.

For all EU member states European rules are applicable, so bilateral agreements in place are not included here.

At present, Israel has totalization agreements with the following countries:

Austria, Belgium, Bulgaria, Canada, Czech Republic, Denmark, Finland, France, Germany, Italy, Netherlands, Norway, Romania, Slovak Republic, Sweden, Switzerland, and United Kingdom.

Why Some Countries Have No Totalization Agreements

There are many nations throughout the globe – for example, Singapore and South Africa – that do not participate in totalization agreements with other countries. The explanation for this point varies by country. The absence of an agreement is generally due to one of several possible reasons:

• Lack of coherence between the home-country and host-country social security systems. 
• Lack of international assignees sent to these countries (no need for such agreements). 
• Some countries only require permanent residents or nationals to contribute social security funds. 
• Lack of a social security system.

Further, many countries have complicated social security systems, such as those dependent on the type of job performed. In these cases, a totalization agreement would have to set forth very explicit policies and restrictions that may not apply in other countries.

Looking at Regional Costs

In order to understand the complex situation that might exist when an employee is sent on an international assignment – solely based on the cost of social security – consider Charts 2 and 3 below, showing employee and employer social security contributions, respectively, as a percentage of income in a series of home countries. The illustrations use USD 150,000 and its equivalent monetary value in the respective countries.

Chart 2: Employee Social Security Contributions as a Percentage of Income

Chart 3: Employer Social Security Contributions as a Percentage of Income

In general, the following trends are applicable:

• With some exceptions, European countries have the highest contribution rates among the countries presented. 
• Asian and North American countries lie somewhere in the middle, with a varying degree of percentage contributions. 
• The lesser-developed countries in Africa and Latin America are in the lower percentiles due to the lack of sophisticated social security systems and policies in some countries.

Employers should consider this element as one of the factors when deciding whether to send an employee on an international assignment – or, whether there is an alternative solution, such as hiring a local-national employee in the host country.

On a Final Note

Social security contributions – depending on both the home and host countries – can become a very costly aspect of an expatriate assignment. Due to the existence of numerous totalization agreements that set out specific terms and conditions, confusion about social security contributions and benefit entitlements has gradually lessened – along with employer costs – but the issue still often requires the advice of professionals with expertise in the field.

Complicating the task of an expatriate administrator are the multiple combinations of countries that do not have any agreements. The lack of an agreement can potentially result in a significant financial burden on multinational employers, for example if a company is sending a US expatriate to Brazil. Additional downsides when no agreement exists include dual contributions and benefit ineligibility – all factors to be considered in developing an international assignment policy.

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How to Prepare Employees for International Assignments

In today’s globalized world, international assignments are increasingly prevalent. These opportunities allow employees to develop skills, gain experience, and contribute to their company’s global expansion. However, these assignments can also pose challenges, requiring employees to adapt to new cultures, languages, and ways of life.

Ensuring the success of an international assignment involves proper preparation, including providing the necessary skills, knowledge, and support.

Key Steps in Preparing Employees for International Assignments

Here are key steps in preparing employees for international assignments:

1. Assess Employee Suitability

Consider factors such as language skills, cultural adaptability, and willingness to relocate to determine if an employee is suited for an international assignment.

2. Offer Cultural Training

Provide insights into the host country’s culture, customs, and business practices to foster understanding.

3. Provide Language Training

For interactions with non-native speakers, offering language training can be beneficial.

4. Assist in Relocation

Facilitate housing, transportation, and help with visa and immigration paperwork.

5. Ensure Ongoing Support

Regular check-ins and resources for handling challenges are crucial to ongoing success.

Benefits of preparing employees for international assignments include:

• Enhanced Performance: Prepared employees are better equipped to handle challenges in new cultural environments, boosting their overall success.
• Increased Confidence: Cultural training and support bolster employees’ confidence in succeeding abroad.
• Improved Cross-Cultural Collaboration: Cultural understanding leads to smoother collaboration with international colleagues.
• Quick Adaptation: Preparation speeds up employees’ acclimatization, reducing stress.
• Higher Job Satisfaction: Well-prepared employees enjoy assignments more, leading to increased job satisfaction.
• Higher ROI: Companies investing in preparation tend to yield higher assignment success rates.

By following these steps, companies can ensure employees are well-equipped for international assignments, benefiting both employees and the company.

Additional Tips for Preparing Employees for Overseas Assignments

Additional tips for preparing employees for overseas assignments:

• Realistic Expectations: Help employees understand potential challenges, aiding in expectation management.
• Stay Connected to Home Culture: Encourage maintaining ties to their home culture for a sense of identity.
• Share Experiences: Provide avenues for sharing experiences with fellow colleagues for mutual support.

These strategies empower companies to facilitate positive and successful international assignments for their employees.

Pre-Move Training

Pre-move training is a crucial component of preparing employees for international assignments. It should cover practical aspects such as visa requirements, legal obligations, and documentation. Additionally, it’s an opportunity to address employees’ questions and concerns, setting expectations for the assignment.

Your Potential Challenges

Understanding the potential challenges that employees may face during international assignments is essential. These challenges can include language barriers, cultural differences, and adapting to a new work environment. Identifying these challenges in advance allows for proactive preparation and support.

Areas for Cultural Training

Cultural training plays a pivotal role in helping employees navigate the nuances of a foreign culture. This training should encompass areas such as communication styles, social norms, and business etiquette. Cultural sensitivity training ensures that employees can integrate seamlessly into their new environment and foster positive relationships with local colleagues and clients.

Provide Support On The Ground

Supporting employees on the ground is essential for their well-being and success during international assignments. Employers can offer assistance with housing, transportation, and settling-in services. At Leo Packers and Movers, we specialize in facilitating smooth transitions by managing logistics and ensuring that employees have the support they need.

Establishing clear timelines for each phase of the international assignment is critical. This includes planning the move, pre-move training, arrival in the host country, and ongoing support. Having a well-structured timeline ensures that all aspects of the assignment are coordinated and that employees are prepared at every stage.

Preparing employees for international assignments requires careful planning and attention to detail. At Leo Packers and Movers, we understand the importance of a seamless relocation process. By providing pre-move training, addressing potential challenges, offering cultural training, and ensuring on-ground support, employers can ensure that their employees are well-prepared and equipped to thrive in their international assignments. Clear timelines help streamline the process and ensure a successful transition for everyone involved.

Embarking on an international assignment is a significant undertaking for both employees and their employers. Preparing employees adequately for the challenges of living and working in a foreign country is essential to ensure their success and well-being. At Leo Packers and Movers, we understand the intricacies of international relocation services . In this guide, we will explore the various aspects of preparing employees for international assignments, including pre-move training, potential challenges, areas for cultural training, on-ground support, and timelines.

The information provided on this website is for general informational purposes only. Service availability may vary, and we recommend consulting with us to confirm the suitability and availability of any Leo Packers and Movers services before making any requests or decisions based on the information presented here.

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International Work Assignments

International HR Services Ltd. aims to advise you in every administrative and legal issue concerning international work assignments. With little effort you can get clarity about the process for issuing permits in the target countries and are able to offer your employees, who have short or long-term cross-border assignments, optimal social security and tax solutions.

You will get concrete answers on the following subjects

Short and long-term cross-border work assignments, expatriations, projectwork abroad, assignment of employees in eu / efta countries or in other countries, assignment of employees from eu / efta countries or from other countries in switzerland, permits for switzerland and abroad, social insurance abroad and possibilities for exemption, social insurance in switzerland, taxation abroad and possibilities for exemption, tax liability in switzerland and possibilities for exemption, package calculations, personnel administration in connection with foreigners or swiss abroad and foreigners in switzerland, homeoffice in switzerland: unemployment insurance.

Employees, who have their employer abroad but work mostly in Homeoffice in Switzerland, are according Swiss law working as an ANobAG. The foreign employers must insure employees in Switzerland on a mandatory basis. They pay contributions to all compulsory Swiss social insurances: this means that the contribution into unemployment insurance will be paid as well. […]

Living and working in Switzerland

Many international jobs are located abroad, outside Switzerland. It is not fundamentally a problem to be employed abroad and work from Switzerland. If an employee works at least 25% in Switzerland and is employed 100% abroad, the employer must pay all social security contributions in Switzerland for the employee but is not responsible for income […]

Certificate of Coverage (CoC)

During a posting to Switzerland, the home company abroad requests a certificate of coverage for social security (A1, CoC) for the posted employee. With this certificate of coverage (A1, CoC), the employee can prove to the Swiss authorities that the social security law of his country of residence applies to him during his assignment in […]

Dagmar Richardson

In 2008 Dagmar Richardson founded International HR Services Ltd., which focuses exclusively on international short and long-term work assignments at home and abroad.

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“CONVINUS offers companies holistic and comprehensive support with the organization and execution of international assignments”

Depending on client requirements, this may involve assistance with individual partial aspects of an international assignment (such as obtaining visas or contract design) or the management of the entire assignment — from the screening of suitable candidates to the structuring of remuneration and settling in — in the country of deployment.

The optimization of tax-related, social security, and labor law aspects of assignments and overseas postings is what we do each and every day. We handle not only international assignments from and to Switzerland, but also assignments between other countries. Our teams work in an interdisciplinary fashion, such that you only need to describe your concerns with regard to postings and international assignments to a single contact person.

Our networked organizational structure of global mobility specialists and experts from the fields of labor law, immigration, social security, taxes, and payroll allow us to advise you individually and pragmatically with regard to all global mobility topics and to find the best solutions for you.

Thanks to our long-standing experience, we are very much aware of the various cost drivers of overseas postings, and advise you in detail with regard to the cost-optimized structuring of international assignments.

Contact us today with your concerns regarding international assignments. We will find the optimal solution for your individual circumstances and remain available over the long term as a competent “sparring partner”.

CONTACT US TODAY FOR YOUR CUSTOM QUOTE, OBLIGATION-FREE! BY PHONE: 0041 44 250 20 20 OR VIA E-MAIL: [email protected]

Our key consulting services:

• Consulting, planning and optimization of tax-related aspects for international assignments
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• Remuneration calculations and provisions, including balance sheet calculations, gross-net calculations, and net-net calculations
• Labor law aspects for postings, including posting regulations, employment contracts, posting contracts, mandatory provisions of domestic and overseas labor laws

Case study: International assignments management

The number of international assignments has changed greatly over the past few years, which is why processes needed to be re-examined and assessed according to best practice experiences. Ultimately, we performed an analysis of past postings as well as positive and negative feedback from all stakeholders. Taking into account the planned changes and the analysis of past experiences, new processes were defined and the corresponding documentation and templates created for all aspects.

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International assignments and working abroad

Icaew resources, cost of living reports, working in australia, working in canada, working in europe, working in hong kong sar, working in singapore, working in the united states, online articles, articles and books in the icaew library collection.

• 05 Mar 2020
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Collection of practical guides from HSBC Expat covering over twenty countries and regions. Includes information on moving, living and working abroad together with tips from expats.

A series of country-specific summaries produced by KPMG covering income tax and social security rates and other tax legislation relating to expatriate employees.

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Regularly updated KPMG report based on a survey of close to 600 organisations exploring trends in managing and administering international assignment programmes. The report covers areas such as assessment and performance, assignment compensation and allowances, preparation and planning, administration and outsourcing, as well as taxation policies.

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Delivering A Successful International Assignment

• Anne Morris
• 9 October 2019

IN THIS SECTION

• 8 minute read
• Last updated: 9th October 2019

Organisations deploy personnel on international assignment for many reasons. Whether you are addressing an internal skills gaps, supporting leadership development or looking to improve working relations across borders, for any international assignment to be successful, there will be a multitude of legal, immigration, tax and pensions risks to manage when sending employees overseas.

This article covers:

International assignment objectives, international assignment structures, employment law.

• Immigration options 

Assignee remuneration

Professional support for international assignments.

Global mobility programmes have traditionally been developed with a uniform approach, driven largely by cost management and operational efficiencies. However, organisations are increasingly taking a more flexible and bespoke approach to overseas assignments in order to attain advantage in areas such as compliance and talent development and retention.

While a one-size-fits-all approach to the fundamentals of mobility management may be a commercial reality, overlaying this should be areas of specific consideration and capability that can be adapted to the specific needs and risks of each international assignment. This allows for greater focus on the assignment’s commercial objectives and the agility to respond to the organisation’s changing global mobility needs .

From the outset of any successful assignment project, there should be clarity of objectives. Why as an organisation is the decision being made to invest in sending an employee to perform services in a different country?

International assignments can offer value in many areas, many of which typically present in the longer-term.

Internal knowledge transfer is a common assignment objective to address talent or skills shortages within overseas regions. Deploying key talent with specialist knowledge and skills to train and upskill local team members can help to resolve local labour or skill supply issues. The cost/benefit analysis can explore potential missed opportunities or delays resulting from shortages in the local talent market.

International assignments are also highly effective in building relationships and improving intercultural working. This could be relationships within an organisation, with local clients and intermediaries or local authorities. Face to face interaction remains highly effective and valuable in building influence on the ground and can offer significant potential for advantage over competitors.

Beyond relationships, value is also created in the knowledge gained by assignees working overseas, from insight into local customs and culture, improved language capability and a general understanding of how business is ‘done’ within the region and helping to adapt organisational protocol to suit the local environment. Combined with the assignee’s existing market and organisational knowledge, they can offer a global perspective with local details, bringing considerable potential to build competitive differentiation.

With clarity of objective, you can then consider whether an international assignment is the most appropriate solution . Is it possible to hire or promote locally? Would multiple, shorter trips be as effective in performance terms but with lower cost implications? International assignments demand significant investment and it will be important to assess cost projections against expected return and value to the organisation.

As well as clarity of objectives, a successful international assignment also requires clarity of contractual terms, both to manage the expectations and understanding of the assignee, and also for the mobility team to identify support needs and potential risks. 

Now more than ever, organisations are developing portfolios of mobility programmes to enable an agile approach to global mobility that responds to the organisation’s changing needs for international personnel mobility. Assignments come in increasingly different shapes and sizes, from permanent relocations or temporary exchanges, secondments or transfers to a different region or to a different organisation.

While organisations demand greater flexibility and agility from their global mobility programmes, underpinning the activity should be an appropriate assignment structure with a supporting contractual agreement that enables compliance with regulatory and legal duties.

When considering which structure to adopt, organisations will need to consider a range of factors including the type of assignment and the relevant environmental context such as regulatory, immigration, employment law, tax, pension implications. 

For international assignments, where the employee is moving from the home country employer to a host country employer, the employer could consider a number of assignment structures, including:

• The employee continues to be employed solely by the home employer.
• The employment contract with the home employer is suspended for the duration of the assignment while the employee enters into a new employment contract with the host employer .
• The employment contract with the home employer is terminated with a promise of re-employment at the end of the assignment while the employee enters into a new employment contract with the host employer .
• The employment contract with the home employer is suspended and the employee enters into a contract with an international assignment company (IAC) within the employer group
• The employment contract with the home employer is suspended and the employee enters into a contract with both an IAC and the host country employer.
• The employee remains resident in the home country and works in a host country under a commuter assignment.  

Each type of assignment structure offers advantages and disadvantages which should be considered in light of the individual assignment. For example: 

• Do employment laws in the host country require the assignee to be employed by a local entity? 
• Would the assignee be agreeable to ending their home country contract and starting a new agreement with a new entity in the host country? 
• Are there terms in the home country contract that would need protecting in any new agreement, such as restrictive covenants? 
• Which jurisdiction would prevail, the host or home country? 
• How would local laws interpret a situation where there is no contract of employment with the employer in the host country? 
• Issues such as income and corporate tax, pension and employment rights and responsibilities will need to be identified and assessed against the specific assignment objectives and budget and the assignee profile and circumstances. 

Employment law implications come hand-in-hand with selecting an appropriate assignment structure.

Home-country employment contracts for employees on assignment from the UK to an overseas jurisdiction should generally be interpreted under the laws of England and Wales. If a host country contract is used, there should be specific provision in the agreement to determine which jurisdiction would prevail. However, neither position is guaranteed, for example where issues of domicile arise which may supersede any contractual provisions. Again the need is to assess on an individual assignment basis.

As well as explicit contractual considerations, employers should also be aware of any statutory rights or implied terms under UK law that may continue to apply even in the host country.

Specific provisions may also need to be made to ensure confidentiality and appropriate handling of commercial and sensitive information. While this may be standard or expected for senior employees, those on assignment should also be considered for such terms relevant to the type of assignment and the commercial objectives of the project.

Immigration options

Successful international assignments will invariably require careful consideration of the immigration requirements. Governments across the globe are adopting increasingly protectionist stances towards economic migrants, as policies seek to favour domestic workers. This means business travellers and visa holders are now facing greater scrutiny when applying for work visas and when trying to gain entry at the border. 

Visa options and criteria vary between countries and are subject to frequent change. Where permission is required for the assignee to work in the host country, it will be important to ensure the assignee applies for the most appropriate route to meet the assignment need, whether that is a work permit or a business visitor visa. The immigration requirements and options will be determined in most part by the rules of the home and host countries, the nationality of the assignee (and any of their dependants who will be joining them overseas) and the nature of the activities the assignee intends to perform during their time in the host country. 

For example, a British citizen may be eligible to travel to the US to attend sales meetings and work conferences for up to 90 days  without having to apply for a visa but to conduct ‘gainful employment’ they would need to look at a specific work visa, such as the L-1 visa for intracompany  transfers. 

A further factor will be the specific requirements of the visa or permit. Work visas, for example, may require sponsorship of the employee by a local entity with valid sponsor status. The application process for work visas are typically resource-intensive and in many cases will require the employer to provide compelling evidence as to why the role or work cannot be performed by a worker resident in the host country. 

Preparation will, therefore, be critical, ensuring there is sufficient time to consider the relevant immigration options in light of local rules, and to then make the required application. Complications may also arise where the employee does not meet certain requirements under the local rules, for example if they have a past criminal conviction or negative immigration record. This will require careful handling and, depending on the host country’s rules, may require submission of a visa waiver to explain the issue and provide assurances of the employee’s eligibility by requesting a discretionary decision on the application.

Relocation packages are typically the biggest expense associated with an international assignment. While cost control will remain a concern, it is important for employers to ensure they are offering packages that are competitive within the market and that the package will support both the commercial objective of the assignment and compliance with associated legal and tax risks.

Home-based packages remain common, including those which may be markedly above local market compensation levels, particularly in circumstanecs where the assignment need is business-critical.

It may be possible however to look at offering a lower package than the home-based option, by either localising the package to harmonise with host nation levels or to develop a ‘local-plus’ offering that maintains a degree of competition, but this can be challenging to apply consistently across all assignment types and locations.

Again, consideration should be given to the individual assignment and the assignee. Millennial workers for example are generally understood to value international experience and the remuneration package may not be their primary concern where the opportunity for overseas exposure is available.

For organisations with a substantial cohort of international assignees and travellers, it may be more appropriate to build a compensation scheme specifically for globally-mobile personnel.

Importantly, assignees who will remain under an employment contract in their home country may continue to be subject to home country payroll while on assignment. This will also enable pension and benefits to be offered in the same way through the home country. Taxation, however, raises more complex issues, for example where withholding rules apply in the host country. This will require specialist guidance to ensure tax liabilities in the home and host country are correctly managed and met withiin the appropriate timeframes.

International assignments are demanding on the employer and the employee, but have become critical given the business imperatives to meet talent and development needs and achieve competitive advantage . 

Employers should not lose sight of the need to understand the specific risks of each individual assignment, which increasingly demand bespoke solutions. While compliance , efficiencies and cost control should be underpinned by a solid global mobility infrastructure of policies, systems and procedures, the current shift is away from a uniform approach to assignment management, instead moving towards more agile management of each assignment, shaped by the specific assignment objectives, budget and risks in relation to immigration, tax, remuneration and employment law.

DavidsonMorris’ specialist global mobility consultants provide expert guidance to employers on all aspects of international assignments, from programme management and implementation to strategic consultancy to ensure value and return on the mobility investment. We understand the commercial drivers behind mobilising workers and the need to ensure compliance without impacting return on mobility investment.

We work with senior management teams, HR and mobility professionals to develop strategies that ensure effective compliance risk management while supporting delivery of the organisation’s global mobility objectives. For advice on making the most of international assignments, speak to us .

About DavidsonMorris

As employer solutions lawyers, DavidsonMorris offers a complete and cost-effective capability to meet employers’ needs across UK immigration and employment law, HR and global mobility .

Led by Anne Morris, one of the UK’s preeminent immigration lawyers, and with rankings in The Legal 500 and Chambers & Partners , we’re a multi-disciplinary team helping organisations to meet their people objectives, while reducing legal risk and nurturing workforce relations.

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Switzerland: International Assignments: Opportunities And Risks For Employers - Minimizing Premature Termination Costs Through Targeted HR Measures

International assignments pose both opportunities and risks for employers. Premature termination can lead to significant financial burdens. But why do overseas assignments often fail, and how can qualify HR professionals take preventive action? Here is a comprehensive overview.

The reasons for the premature termination of assignments are diverse, ranging from illnesses and cultural issues to family challenges, civil wars, or natural disasters. Numerous studies confirm that intercultural team difficulties, expatriate adjustment problems, and challenges in the adaptation of family members are the primary causes of assignment terminations.

To actively counter these risks, careful personnel selection is crucial. In addition to professional qualifications, employees should bring general openness, commitment to overseas assignments, and intercultural interest. Employers should also consider the family situation of employees and the career prospects of their dependents in the host country from the outset.

Thorough preparation for an assignment is crucial. Time pressure should be avoided, and instead, thorough preparations are essential. This includes investments in intercultural training, networking with expatriates already on-site, and the possibility of Look-And-See-Trips for the entire family.

Health risks should not be neglected. The health preparation of travellers requires sufficient time, with certain country-specific risks being minimized through vaccinations and, if necessary, occupational health examinations.

In addition to individual risks, external influences such as natural disasters, crime, political crises, or wars play a role. Although these factors are often challenging to influence, a detailed examination of the situation in the host country and at the assignment location is essential. A risk assessment should consider current crime rates, specific health hazards, and unrest.

The responsibility for the protection of assigned employees extends throughout the entire assignment period. Employers should continuously monitor the situation at the assignment location to react promptly to changes.

In the event of premature termination, costs depend on various factors, including industry, position, salary of the assignees, and previous investments. These may include repatriation and relocation costs, medical repatriations, costs for lost household goods, and temporary accommodation in the home country. Addressing these costs in assignment agreements and obtaining relevant insurance coverage can prove beneficial.

Conclusion: Even in unlikely scenarios, employers should be prepared for a potential termination of assignments. Thorough consideration of all risks not only ensures optimal protection of employees abroad, but also prevents significant financial losses and damage to the company's reputation.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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Communications Manager (Project Hire/Temp Assignment)

Job summary:.

Disney Signature Experiences (DSE) offers family travel and leisure experiences beyond theme parks, including Disney Cruise Line, Adventures by Disney & National Geographic Expeditions, Aulani, A Disney Resort & Spa, Disney Vacation Club, Storyliving by Disney, Golden Oak, and Disney Institute. DSE operates within the Disney Experiences (DX) segment of The Walt Disney Company.

We are a world-class entertainment and technological leader. Walt Disney's passion was to continuously envision new ways to move audiences around the world—a passion that remains our touchstone in an enterprise that stretches from theme parks, resorts and a cruise line to sports, news, movies and a variety of other businesses. Uniting each endeavor is a dedication to crafting and delivering unforgettable experiences — and we’re constantly looking for new ways to improve these exciting experiences. Bring your individual talents here and discover for yourself why a career with Disney is the opportunity you’ve been looking for!

“It takes people to make the dream a reality.” Walt was on to something when he said that, and it continues to ring true today. No matter the stage in your career, being a part of The Walt Disney Company means being a part of a team where you help bring innovation to life through outstanding products, services and most importantly remarkable experiences. As a Cast Member you are the steward and connection to our legacy and the backbone of our thriving innovations. Join our team and watch your dreams come true!

Role Overview:

The  Communications Manager (Project Hire/Temporary Assignment)  will provide external communications support to proactively enhance and protect the reputation of Disney Signature Experiences (DSE) portfolio of brands, including Disney Cruise Line, Disney Vacation Club, Adventures by Disney & National Geographic Expeditions, Storyliving by Disney, Golden Oak, Disney Institute and Aulani, A Disney Resort & Spa. You will develop and implement integrated external communications plans primarily for our growing fleet of cruise ships and tropical Disney destinations.

Additionally, the  Communications Manager  will promote key reputation drivers among key audiences and identify/mitigate emerging issues using a coordinated approach considering all aspects of communication. Provide communications support for issues management and crisis communications. Develop media response strategies and pitch reputation-building stories for earned and owned media. Develop, write, and produce communication tools such as press releases, key messages, social media content, and videos. Partner closely with other DSE Public Affairs teams including Internal Communications, Executive Communications, External Affairs and CSR, as well as Public Relations, Marketing, and segment-wide External Communications partners. In this role, you will report to a Senior Manager of Communications for DSE.

Note:  The anticipated duration of this project hire/temporary assignment opportunity will be approximately 12 months (through March/April 2025)

#DisneyCommsCareers

Responsibilities:

• Provide essential communications support for DSE public affairs and operations partners. Prepare comprehensive external communications plans taking into account audiences, key messages, channels, tactics, timelines and budgets.
• Conduct research on public affairs issues and develop comprehensive issues briefs to keep leadership and internal partners advised.
• Develop proactive and reactive messaging documents to prepare executives and general spokespersons for media interviews and community presentations as well as to mitigate issues from a reputation management perspective.
• Develop story ideas and write for multiple external communication vehicles including talking points, press releases, blog posts, web content and video news releases.
• Connect with national, local and industry media. Lead, coordinate and research media inquiries.
• Lead and develop both written and video content for use in earned media and Disney-owned media channels.
• Assist in supervising media and preparing listening reports and media recaps for campaigns and issues.
• Support the ongoing development and implementation of comprehensive emergency preparedness and crisis communications plans.

Basic Qualifications:

• Minimum of 5 years of experience in corporate communications, public relations or public affairs.
• Validated experience in and strong understanding of the communications field, media relations, issues and reputation management.
• Experience or knowledge of media training and working with the news media.
• Proven strong written and verbal communication skills and experience handling comprehensive writing projects. Ability to develop effective communication pieces with minimal editing. Knowledge of Associated Press style guidelines.
• Leadership proficiencies to influence and establish relationships with partners and stakeholders in a collaborative team environment. Ability towork with ambiguity.
• Ability to think strategically, act consultatively, communicate effectively and balance multiple projects.
• Consistent record as a self-starter, and develop high-quality work product in a fast-paced, highly matrixed environment with constantly evolving priorities.
• Demonstrated ability to handle confidential and sensitive information.
• A dedication to working in ways that support and encourage diversity, equity and inclusion.
• Ability to participate in 24-hour on-call rotation for incident management.
• Willingness to travel as needed (less than 10%).

Preferred Qualifications:

• Knowledge of the cruise, travel, and timeshare industries.
• Understanding of 360-degree communications concepts and strategies, across earned, owned, and social media platforms.
• Experience working with legal and compliance functions.
• Experience working with the Walt Disney Parks and Resorts business.
• Familiarity with Smartsheet and media research and monitoring tools such as Muckrack, Cision, and Netbase/Quid.

Required Education:

• Bachelor’s degree in Communications, Journalism, Marketing, English or related field

About Disney Experiences:

Disney Experiences includes Disney’s iconic travel and leisure businesses, which include six resort destinations in the United States, Europe and Asia, a top-rated cruise line, a popular vacation ownership program, and an award-winning guided family adventure business. Disney’s global consumer products operations include the world’s leading licensing business across toys, apparel, home goods, digital games and apps; the world’s largest children’s publisher; Disney store locations around the world; and the shopDisney e-commerce platform.

About The Walt Disney Company:

The Walt Disney Company, together with its subsidiaries and affiliates, is a leading diversified international family entertainment and media enterprise with the following business segments: Disney Entertainment, ESPN, Disney Parks, and Experiences and Products. From humble beginnings as a cartoon studio in the 1920s to its preeminent name in the entertainment industry today, Disney proudly continues its legacy of creating world-class stories and experiences for every member of the family. Disney’s stories, characters and experiences reach consumers and guests from every corner of the globe. With operations in more than 40 countries, our employees and cast members work together to create entertainment experiences that are both universally and locally cherished.

This position is with Magical Cruise Company, Limited , which is part of a business we call Disney Experiences .

Magical Cruise Company, Limited is an equal opportunity employer. Applicants will receive consideration for employment without regard to race, color, religion, sex, age, national origin, sexual orientation, gender identity, disability, protected veteran status or any other basis prohibited by federal, state or local law. Disney fosters a business culture where ideas and decisions from all people help us grow, innovate, create the best stories and be relevant in a rapidly changing world.

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Women's Hockey

Women’s World Championship viewing guide: Can’t-miss games, PWHL players to watch and more

UTICA, N.Y. — The 2024 IIHF Women’s World Championship officially starts on Wednesday afternoon. It’s the first tournament since the historic launch of the PWHL and will feature dozens of the league’s stars and future draft eligibles.

Team USA is hoping to win back-to-back world championships, this time on home ice. Canada is trying to get back on top after losing to their rivals last year on Canadian soil. Czechia, Finland and Switzerland are expected to fight for a spot on the podium — and maybe even push off one of the North American teams.

Here’s everything you need to know about the tournament, from the top players you’ll see to the games you can’t afford to miss.

What do I need to know about each team?

United States: Team USA are the favorites heading into the tournament as the reigning champions and the host nation. The American roster is, frankly, a lot of fun with a mix of decorated veterans — like Hilary Knight, the all-time leading scorer in worlds history, Alex Carpenter and Kendall Coyne Schofield — and elite young players from the PWHL and NCAA . Caroline Harvey, 21, scored the most points by a defender at a single tournament last year and is already top-10 in all-time scoring among defenders. Nobody had more goals than Abbey Murphy with 33; Kirsten Simms led the NCAA in scoring (75); Joy Dunne, 18, scored the game-winning goal at the NCAA championship just over a week ago. The roster has eight players from the national championship game and is good enough to win now , but also sets up an intriguing core leading into the 2026 Olympics.

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Canada: There are a lot of familiar faces on Canada’s roster with 20 players returning from last year’s world championship team. Marie-Philip Poulin, of course, headlines the group. She hasn’t played since a March 8 PWHL game, but she was a full participant in practice on Tuesday and is “available” to play, said coach Troy Ryan. If she misses any time for cautionary reasons, the team is balanced with veteran stars Brianne Jenner, Natalie Spooner — who leads the PWHL in scoring — Sarah Fillier — last year’s tournament MVP — and Sarah Nurse . Ann-Renée Desbiens is once again expected to be the starter. Since taking over Canada’s crease in 2021 she’s gone 19-1 at women’s worlds and the Olympics , only losing in last year’s gold medal game to Team USA. Cousins Nicole Gosling — who led Clarkson in scoring this year as a defender — and Julia Gosling — who was top-10 in points-per-game in the NCAA for St. Lawrence — will make their world championship debuts, and add an injection of youth to this veteran group.

Team Canada announces 23-player roster for IIHF Women's Worlds

Czechia: The back-to-back bronze medalists return with a strong mix of veterans and young exciting players. Adéla Šapovalivová, 17, finished second in scoring at under-18 worlds in January, only behind Canadian star Chloe Primerano. While Tereza Plosová, 17, wasn’t far behind with nine points in six games en route to Czechia’s silver medal finish at the tournament. They’ll join professionals from the PWHL — such as Denisa Křížová, Kateřina Mrázová, and Aneta Tejralová – and the SDHL, like defender Daniela Pejšová and goalie Klára Peslarová.

Switzerland: This Swiss core — led by Alina Müller and Lara Stalder — has proven to be a top-five team in the world for the last decade, but just hasn’t been able to break through onto the podium at women’s worlds. Switzerland has lost in three straight bronze medal games — twice to Czechia and once to Finland — and has only won one medal at worlds, bronze in 2012. A big tournament by Müller, the third-overall pick in the PWHL Draft, could push Switzerland over the edge, but the depth of teams like Finland and Czechia could make it tough. Either way, Switzerland appears to be primed for another fight to the bronze medal game.

Finland: Finland has been one of the most consistent medalists outside of Canada and the USA, but the team struggled at the last two world championships. The team was bumped from the top five and moved into Group B, and hasn’t won a medal since 2021. But they’re back in Group A this year, with a “renewed but experienced team,” said coach Juuso Toivola. Susanna Tapani and Michelle Karvinen are back on the roster for the first time since winning bronze at the 2022 Olympics, along with star forward Petra Nieminen and one of the best defenders of all time in Jenni Hiirikoski. Karvinen, a three-time Olympic medallist, is a huge boost to the roster. With her back on the team for the February Euro Hockey Tour games, Finland went 3-0-1, including a 6-1 win over Czechia, the team they’re hoping to push off the podium.

Sweden: Sweden looks like the favorite to win Group B this year, and could even push for promotion into the top-five placement at next year’s worlds. Hilda Svensson, Hanna Olsson and Lina Ljungblom — the top three scorers from last year’s tournament — are all returning. Olsson, 25, only played six games in the SDHL this year due to injury, but reported to Utica this week and is expected to play. Ljungblom, 22, is coming off an excellent season in the SDHL, where she finished third in scoring and won player of the year. While 22-year-old Josefin Bouveng could have a breakout tournament after scoring 19 goals and 50 points as a sophomore at University of Minnesota. Emma Söderberg, who gave Canada a scare in the quarterfinals last year, should be steady as the No. 1 goalie once again.

Japan:  After a tough 2023 worlds in Group A — the team was outscored 24-6 — Japan is back in Group B this year. Akane Shiga will lead the way offensively with her elite skating ability, quick release and high hockey IQ. So will Haruka Toko, who had an excellent season in the SDHL and finished second in the league in assists (30) and sixth in points (43).

How the PWHL’s youngest player is adjusting to a new league — and a new language

Germany:  Germany had a solid tournament last year, going 3-1 in pool play before losing to the United States (3-0) in the quarter-finals and to Finland (8-2) in the placement game to stay in Group B for another year. The goal this year will be to move up to Group A — a loftier goal — or to simply avoid relegation. Germany has Sandra Abstreiter in net — she backstopped three wins last year and posted a .928 save percentage. And 23-year-old Celina Haider, who led Germany in scoring last year.

China:  China will be making its first appearance in the top division of women’s worlds since 2009, but will look a bit different without the dual passport players — like Hannah Miller (PWHL Toronto), Leah Lum (PWHL Montreal) and Tia Chan (University of Connecticut) — who helped the team gain promotion.

Denmark:  Denmark played in the top division of women’s worlds in 2021 and 2022 and finished 10th both times. Avoiding relegation will be a challenge without captain Josefine Jakobsen, who was injured in February playing for Brynäs in the SDHL and retired from the national team in March, according to the Danish Ice Hockey Federation. Jakobsen was critical in the Danes gaining promotion and has led the team in scoring at nearly every tournament she’s played in since making her debut in 2007-08.

PWHL players at the tournament

Alex Carpenter (USA) Ella Shelton (Canada) Jaime Bourbonnais (Canada)

Kendall Coyne Schofield (USA) Taylor Heise (USA) Kelly Pannek (USA) Denisa Křížová (Czechia) Nicole Hensley (USA) Grace Zumwinkle (USA)

Hilary Knight (USA) Megan Keller (USA) Alina Müller (Switzerland) Jamie Lee Rattray (Canada) Susanna Tapani (Finland) Emma Söderberg (Sweden) Aerin Frankel (USA)

Brianne Jenner (Canada) Emily Clark (Canada) Kateřina Mrázová (Czechia) Akane Shiga (Japan) Savannah Harmon (USA) Ashton Bell (Canada) Hayley Scamurra (USA) Tereza Vanišová (Czechia) Aneta Tejralová (Czechia) Emerance Maschmeyer (Canada) Sandra Abstreiter (Germany)

Marie-Philip Poulin (Canada) Laura Stacey (Canada) Erin Ambrose (Canada) Kristin O’Neill (Canada) Ann-Renée Desbiens (Canada)

Natalie Spooner (Canada) Sarah Nurse (Canada) Blayre Turnbull (Canada) Renata Fast (Canada) Jocelyne Larocque (Canada) Emma Maltais (Canada) Kristen Campbell (Canada)

2024 PWHL draft-eligible watch list

(Only college players are included at this time)

Sarah Fillier, 23, Forward (Canada)

Fillier is as close to a consensus first-overall pick as we can get heading into the PWHL Draft. Since her world championship debut in 2021, Fillier has been a high-impact player for Team Canada, winning two world championships, a worlds MVP, and an Olympic gold medal. She is a gifted skater, with excellent puck skills and elite vision. At Princeton this year, Fillier worked on her shot and scored a career-high 30 goals in just 29 games. She also played half the season on the wing, in an attempt to round out her game. Now, at worlds, Fillier can slot in on the wing next to Marie-Philip Poulin, giving Canada the top-line combo it’s been looking for.

Cayla Barnes, 25, Defender (USA)

Barnes has been a stalwart on the USA blue line for seven years now — since her debut at the 2018 Olympics when she was just 19 years old. She is really smart with the puck and uses her elite vision of the ice to make key defensive plays and to transition the puck quickly out of the zone. With the Ohio State Buckeyes this season — Barnes transferred from Boston College to finish her college career — she made the key defensive play that led to the game-winning goal in the NCAA national championship game. Barnes was named a second-team All-American, and led the country with an astounding plus-71.

Who else but @joyv_dunne 😤 #GoBucks | 📺 @ESPNU pic.twitter.com/s5A3SfFM60 — Ohio State Women's Hockey (@OhioStateWHKY) March 24, 2024

Danielle Serdachny, 22, Forward (Canada)

Serdachny set nearly every offensive record in the history of Colgate’s women’s hockey team with the most all-time points (239), goals (82), and assists (157). She scored at least 50 points in her final three years in the NCAA, including a 71-point season in 2022-23. Serdachny mostly played a depth role for Canada at last year’s world championship, but can make an impact as a secondary-scoring option in the bottom-six.

Hannah Bilka, 23, Forward (USA)

Bilka, like Barnes, is fresh off a national championship with Ohio State after transferring for her fifth year. She led the Buckeyes in scoring this season with a career-high 22 goals and 48 points in 39 games. She made her world championship debut in 2022 and was one of the breakout young players of the tournament, finishing third in Team USA and tournament scoring with 12 points in seven games. Bilka has a dynamic offensive ability from the blue line down. She’s very slippery with the puck and a creative playmaker.

Britta Curl, 24, Forward (USA)

Curl will leave the Wisconsin Badgers’ program as a three-time national champion. She was the captain of the team over the last two years and is coming off a career-high 62-point season. Curl is an effective 200-foot player who can take faceoffs, block shots and be relied on in all situations — she finished the NCAA season behind Barnes with a plus-55 rating.

Gwyneth Philips, 23, Goalie (USA)

Philips was one of the best goalies in the NCAA over the last three years. This season, she posted a .955 save percentage and 1.17 goals against average and was a top-10 finalist for the Patty Kazmaier. In 2022-23, she was named the national goalie of the year after posting a .87 goals against average and a .960 save percentage. Philips leaves Northeastern with a career .958 save percentage and .96 GAA, both NCAA records. She started Team USA’s pre-tournament exhibition game against Czechia, so it will be interesting to see if Philips steals some starts from another former Huskie in Aerin Frankel, USA’s presumed starter.

Must-watch games

(All times Eastern)

Wednesday, April 3

Denmark vs. Sweden at 11 a.m: The opening game of the tournament with one of the most exciting teams in Sweden.

Finland vs. Czechia at 3 p.m.: An early measuring-stick game between two teams expected to fight for a spot on the podium.

USA vs. Switzerland at 7 p.m.: The opening game for Team USA.

Thursday, April 4

Canada vs. Finland at 7 p.m.: The opening game for Team Canada.

Friday, April 5 

Canada vs. Switzerland at 3 p.m.

USA vs. Czechia at 7 p.m.: Another measuring stick for Czechia, to see if they can push for gold or silver.

Saturday, April 6 

USA vs. Finland at 7 p.m.

Sunday, April 7

Canada vs. Czechia at 3 p.m.

China vs. Denmark at 7 p.m.: A critical matchup between the two teams that gained promotion this year and will be trying to stick in the top division.

Monday, April 8

Switzerland vs. Finland at 3 p.m.: Both teams are expected to compete with Czechia for a bronze medal.

Canada vs. USA at 7 p.m.: The greatest rivalry in sport is back!

Tuesday, April 9 The final day of group play, with plenty of jostling for position expected in Groups A and B.

Germany vs. China at 11 a.m.

Czechia vs. Switzerland at 3 p.m.

Japan vs. Denmark at 7 p.m.

Thursday, April 11 Quarterfinals all day

Saturday, April 13

Semifinal 1 at 3 p.m.

Semifinal 2 and 7 p.m.

Sunday, April 14 

Bronze medal game at 1 p.m.

Gold medal game at 5 p.m.

All games will be broadcast on TSN in Canada and NHL Network in the U.S. 

(Photo of Team USA’s Hayley Scamurra skating against Canada during the gold medal game of the 2023 IIHF Women’s World Championship at CAA Centre on April 16, 2023 in Brampton, Ontario: Dennis Pajot / Getty Images)

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Hailey Salvian is a staff writer for The Athletic covering women’s hockey and the NHL. Previously, she covered the Calgary Flames and Ottawa Senators and served as a general assignment reporter. Hailey has also worked for CBC News in Toronto and Saskatchewan. Follow Hailey on Twitter @ hailey_salvian

US vs. Switzerland: How to live stream Women’s World Hockey Championships, time, channels

• Updated: Apr. 03, 2024, 2:02 p.m. |
• Published: Apr. 03, 2024, 1:51 p.m.

FILE - United States forward Hilary Knight (21) holds the cup as she celebrates with teammates after beating Canada in the gold medal game at the women's world hockey championships in Brampton, Ontario, Sunday, April 16, 2023. (Nathan Denette/The Canadian Press via AP, File) AP

• Paul Vigna | [email protected]

The U.S. Women’s National Team opens the 2024 International Ice Hockey Federation’s (IIHF) Women’s World Championship (WWC) on Wednesday, April 3, with its first preliminary-round game against Switzerland at the Adirondack Bank Center in Utica, New York.

The event, slated for April 3-14, will include 29 games and feature the top women’s hockey players from across the world. Host venues for the 10-team tournament will include the Adirondack Bank Center and Utica University Nexus Center.

Puck drop is set for 7 p.m. EDT and the game can be viewed on NHL Network, which you can stream on ESPN+ , fubo TV (FREE trial, add-on), Sling TV (first-month discount, add-on), and DirecTV Stream (FREE trial, add-on).

The U.S. and Canadians are favored to meet in the final, but other nations are showing signs of contending. For instance, the Czech Republic is coming off consecutive bronze-medal finishes and Sweden has a young, developing team that features nine players who have won silver at the Under-18 level.

Today’s game is the 12th all-time meeting between Team USA and Switzerland at the Women’s World Championship. The U.S. has won all 11 of those games, outscoring the Swiss by a 99-6 total over 11 games. They last met in the second prelim game at the 2023 Women’s World Championship, with the U.S. winning 9-1. Abbey Murphy tallied a goal a record seven seconds into the game to help jumpstart the U.S. to victory.

This tournament marks the fifth time overall (2024, 2017, 2012, 2001, 1994) the U.S. has hosted the event. The U.S. has won a medal (one gold, three silvers) all four previous times the WWC was hosted on home soil.

• WATCH: NHL Network, which you can stream on ESPN+ , fubo TV (FREE trial, add-on), Sling TV (first-month discount, add-on), and DirecTV Stream (FREE trial, add-on)

This is a younger American team, as third-year coach John Wroblewski is interested in developing depth while replacing retired forward Amanda Kessel and top defenseman Lee Stecklein, who is focusing this year on playing for Minnesota in the Professional Women’s Hockey League (PWHL).

Forwards Kirsten Simms, who at 19 led college hockey in scoring last season, Laila Edwards, 20, and Joy Dunne, 18, are making their national team world debuts, in winning spots ahead of 2022 Olympians Abby Roque and Grace Zumwinkle.

“The thought process is we can wait for them to be ready or that they’re going to get there and we just work to expedite the process,” Wroblewski said.

FILE - Czechia forward Katerina Mrazova (16) and USA forward Abbey Murphy (37) collide during first period of the IIHF Women's World Hockey Championship game in Brampton, Ont., on Sunday, April 9, 2023. (Christopher Katsarov/The Canadian Press via AP, File) AP

The Americans welcome back Kendall Coyne Schofield, who sat out 2023 to give birth to her son Drew.

You can see the full U.S. roster for the Women’s World Championship at this link .

If you want to hang on after tonight’s game, you can watch the fifth part of the six-episode docuseries “Defending Their Ice: The Story of the U.S. Women’s National Team,” a behind-the-scenes glimpse of the evaluation camp. The episode featured interviews with players competing for a spot on the national team and a look at closed-door conversations between coaches and team officials during the evaluation process. It will air right after the U.S.-Switzerland game on NHL Network.

“It’s high intensity and stressful for all of us,” said Katie Million, USA Hockey’s director of women’s national team programs . “Obviously, everybody wants to perform at their best. Some of the best parts of my job is telling somebody they’ve made the team, but then there’s the horrible side where I have to tell somebody they didn’t make the team. It’s exciting once we get down to the final roster and have a mission to accomplish.”

What is fubo TV?

fubo Sports Network is a live TV network for passionate sports fans. Watch event coverage, keep up with the day’s hottest sports topics, check out exclusive content and sports-related entertainment programming. Fubo offers three plans: the Pro plan for $79.99 per month, the Elite plan for $89.99 per month, and the Premier plan for $84.99 per month. The two highest plans include additional channels and 4K capabilities.

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